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Bestseller
BestsellerE-book
Conference EATLP Congress (2016 : Munich, Germany)

Title Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado.

Publication Info. Amsterdam, The Netherlands : IBFD, [2017]

Item Status

Description 1 online resource (xli, 808 pages)
Series EATLP international tax series, 1574-9789 ; volume 15
EATLP international tax series ; v. 15.
Note "2016 EATLP Congress, Munich, 2-4 June 2016."
Bibliography Includes bibliographical references.
Summary This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich.
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject OECD/G20 Base Erosion and Profit Shifting Project -- Congresses.
OECD/G20 Base Erosion and Profit Shifting Project.
Tax planning -- Congresses.
Tax planning -- European Union countries -- Congresses.
International business enterprises -- Taxation -- Law and legislation -- Congresses.
LAW / Military.
International business enterprises -- Taxation -- Law and legislation.
Tax planning.
European Union countries.
Genre/Form Electronic books.
Electronic books.
Conference papers and proceedings.
Added Author Dourado, Ana Paula, author, editor.
International Bureau of Fiscal Documentation, sponsoring body.
ISBN 9789087224233 (electronic bk.)
9087224230 (electronic bk.)
9789087224226 (paperback)